Condonation of delay accepted where medical evidence showed illness and fracture, leading to remand for merits hearing.

Condonation of delay in filing an appeal before the Commissioner (Appeals) was considered on facts showing that the employee handling excise matters had suffered illness and a fracture, supported by medical certificates. The absence of a date on one certificate was not treated as fatal, because the injury itself was undisputed and the period of rest was read in a practical and liberal manner. Applying a justice-oriented approach rather than strict technicality, the delay was held condonable and the matter was remanded to the Commissioner (Appeals) for decision on merits after hearing the appellant.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) was condonable on the facts stated by the appellant.

Analysis: The delay arose from the illness and fracture suffered by the employee handling excise matters, supported by medical certificates. The absence of a date on one certificate was treated as not defeating the explanation, and the period of rest was read in a practical and liberal manner. In the interest of justice, strict interpretation was avoided where the underlying fact of injury was undisputed.

Conclusion: The delay was condonable. The matter was remanded to the Commissioner (Appeals) for decision on merits after hearing the appellant.

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